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M/s Katiyal And Associates Versus Commissioner of Central Excise, Indore

2016 (2) TMI 369 - CESTAT NEW DELHI

Classification of services - Business Auxiliary Service (BAS) or not - assessee required to verify the details relating to residential address and /or employer office address or any other details in respect of the applicants seeking financial assista .....

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mand set aside - Decided in favor of assessee. - Service Tax Appeal No. 478 of 2011 - Dated:- 20-11-2015 - R. K. Singh, Member (T) And Sulekha Beevi CS, Member (J) For the Appellant : Shri Manish Saharan, Adv For the Respondent : Shri Ranjan Khanna, .....

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ary Service (BAS) on the ground that the appellant provided the said service but did not pay service tax thereon. 2. Ld. Advocate for the appellant states that the service was provided by the appellant to various banks in accordance with an agreement .....

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anks sought such verification. Thus, the only service rendered was to verify the particulars of the various applicants who sought any service from the banks and such service was covered under Business Support Service (BSS) which came into effect from .....

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krishan vs. CCE, Cochin - 2008 (9) STR 255 (Tri. Bang.) in support of his contention. 3. Ld. DR, per contra, contended that evaluation of customers is covered under BAS and therefore the impugned order is sustainable. 4. We have considered the conten .....

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f the details given in the application would not qualify to be called evaluation of the customers or promoting / marketing the service of the banks and hence would not be covered under BAS as defined under Section 65(19) of the Finance Act, 1994. Any .....

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s no dispute about the type of service being provided by the appellant. It is clear from the agreement as also from the findings of fact by the lower authorities that the appellant had only provided the services of contact point verification of resid .....

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